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Excise and GST/HST News- No. 114, August 2023-- summary under Section 154 Summary Under Tax Topics- Excise Tax Act- Section 154 Vancouver’s additional 2.5% hotel tax will increase the overall rate to above the 12% specified rate, thereby causing GST to be applied to the 13.5% provincial tax From February 1, 2023, until January 31, 2030 (effective period), the Major Events Municipal and Regional District Tax (Major Events MRDT) of 2.5% will apply to supplies of short-term accommodation made in the City of Vancouver … in addition to the 8% provincial sales tax (PST) and the 3% Vancouver Municipal and Regional District Tax (MRDT) …. For purposes of section 154 … the specified tax rate in BC is 12%. … [D]uring the effective period, the combined tax rate of 13.5% (PST at 8% plus MRDT at 3% plus Major Events MRDT at 2.5%) on supplies of short-term accommodation in Vancouver exceeds BC’s specified tax rate of 12%. ...

B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013-- summary under Subparagraph 3(e)(i) Summary Under Tax Topics- Excise Tax Act- Regulations- Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations- Section 3- Paragraph 3(e)- Subparagraph 3(e)(i) Example of deemed PE where qualified to distribute units through a dealer in a province Permanent establishment in a province – draft SLFI Regulations … Example A mutual fund corporation (MFC) that is a non-stratified investment plan has an office in Ontario, and it is qualified under provincial securities law to distribute units through independent mutual fund dealers in Manitoba. ...

RC4022 "General Information for GST/HST Registrants"-- summary under Subsection 238(2) Summary Under Tax Topics- Excise Tax Act- Section 238- Subsection 238(2) Inclusion of imported taxable supplies on line 405 Imported services and intangible personal property … If you consume, use, or supply the imported services or IPP less than 90% in your commercial activities, you generally have to report the GST or the 5% federal part of the HST on line 405 of your GST/HST return and remit the tax directly to us. ... Summary of line 104 adjustments Line 104 – Adjustments Complete line 104 only if you have to make adjustments to increase the amount of your net tax for the reporting period. ... For more information, see Meal and entertainment expenses. … Summary of line 405 adjustments Line 405 – Other GST/HST to be self-assessed Complete this line if: you are a registrant and have to self-assess the provincial part of the HST on property or services brought into a participating province. ...

GST/HST Memorandum 14-8 Closely Related Canadian Partnerships and Corporations for Purposes of Section 156 June 2023-- summary under Subsection 156(1.2) Summary Under Tax Topics- Excise Tax Act- Section 156- Subsection 156(1.2) By virtue of a qualifying group – consisting of a holding partnership (X) holding 90% of a partnership (Y) and 90% of a corporation (Z) – each holding 1/3 of Corporation L, X and Y are closely related to L, so that Z and L are closely related under s. 156(1.2) Example 7 X is closely related to Y (also a Canadian partnership) under s. 156(1.1)(b)(i)(A), so that they form a qualifying group. by virtue of X holding substantially all of the interest in Y. ...

. … Additional information on procedures for refunds and adjustments of the GST/HST may be found in … Memorandum 12-2 …. ...

The amount of tax payable by the non-profit or ganization is equal to $80 (2% (10% Nova Scotia provincial rate – 8% Ontario provincial rate) × $10,000 (the value of the consideration for the supply) × 40% (the extent to which the non-profit organization acquired the property for use in Nova Scotia)). ...

This means that no interest will apply …. The deadline for businesses to file their returns is unchanged. … However … the CRA won’t impose penalties where a return is filed late provided that it is filed by June 30th. ... Q.4 No automatic deferral for excise duties Excise taxes and duties are still required to be remitted by their prescribed due dates. … Decisions to waive interest are made on a case by case basis. ... Q.9 No payment of housing/general rebate rebate claims Only the GST/HST rebate applications filed electronically for … Point-of-Sale and Public service bodies with the CRA can be processed automatically unless they require client contact or additional review. ...

A mutual fund trust ☐ An executed copy of the trust document under which the trust operates is attached; and ☐ the applicant meets the requirements of Section 4801 of the Income Tax Regulation. ... A mutual fund corporation ☐ The applicant meets the requirements of subsection 131(8). ... An Investment corporation ☐ The applicant meets the requirements of paragraph 130(3)(a). ...

The volunteer paid $200 plus $26 in HST ($200 × 13%) for the car rental. ... The tax the charity is deemed to have paid in respect of the supply is equal to A × B where A is $26 – that is, the tax paid by the volunteer, B is 40% which is the lesser of 40% – that is, the percentage of the cost to the volunteer that was reimbursed, and 40% – that is, the extent expressed as a percentage to which the rental of the car was acquired for use in relation to activities of the charity. Therefore, the tax deemed paid by the charity for the car rental is equal to $10.40 ($26.00 × 40%). ...

26 August 2019 Comfort Letter- “Advantage”: Exclusion for Investment Management Fees-- summary under Subparagraph (b)(i) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Advantage- Paragraph (b)- Subparagraph (b)(i) where RRSP or TFSA fees (described in s. 20(1)(bb)) are paid by the annuitant or holder [If] investment management fees of registered plans … are paid directly by the holder/annuitant using funds outside of the plan, the resulting indirect increase in the value of the plan assets might be viewed as an advantage … if one of the main purposes is to benefit from the tax-exempt status of the plan. Even so, we have no tax policy concerns with respect to the payment of investment management fees directly by the annuitant/holder of the registered plan. … Generally, the direct payment of fees results in either a net loss, or negligible gain, for the plan holder. We are therefore prepared to recommend … clarifi[cation] that the payment by a controlling individual (as defined in subsection 207.01(1)) of investment management fees that pertain to a registered plan does not constitute an advantage … [and] [s]pecifically … that paragraph (b) of the definition "advantage" in subsection 207.01(1) be amended [respecting 2018 and subsequent taxation years] such that it does not apply to payments by a controlling individual of a registered plan, not exceeding a reasonable amount, of fees described in paragraph 20(l)(bb) …. ...